Taxability of custom paddy milling: milling is not exempt and is subject to GST on processing charges, not on entire value. Milling of paddy into rice performed as job work is not an intermediate process related to cultivation because it occurs after harvest, is not usually done by cultivators, and alters essential characteristics; accordingly it is not exempt under the agricultural-produce exemption and is taxable as a service by way of job work, with GST applying to the processing charges only, in accordance with the notifications reducing GST on job work for food products.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxability of custom paddy milling: milling is not exempt and is subject to GST on processing charges, not on entire value.
Milling of paddy into rice performed as job work is not an intermediate process related to cultivation because it occurs after harvest, is not usually done by cultivators, and alters essential characteristics; accordingly it is not exempt under the agricultural-produce exemption and is taxable as a service by way of job work, with GST applying to the processing charges only, in accordance with the notifications reducing GST on job work for food products.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
